TMI Blog2004 (4) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... The instant appeals, one by the manufacturing company and the other by its managing director are directed against the order of the Commissioner (Appeals), who confirmed the order of the adjudicating authority. The adjudicating authority besides confirming the duty demand of Rs. 7,58,000/- against company also imposed a penalty of equivalent amount on the company and a personal penalty of Rs. 1 la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I note that penalty has been imposed under Rule 173Q(2) of the Central Excise Rules, 1944, and the quantum of penalty is therefore well within the parameters of the said rule. The penalty on the Managing Director is also well supported by the Rule 209A of the Central Excise Rules 1944. 5. The appellants have made a grievance that they were not heard. though they admit that they did not attend the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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